Okaloosa County BOCC — July 15, 2015 — Agenda Packet — reading text

Fiscal Year 2015-16 Budget Workshop Agenda Okaloosa County Board of Commissioners Wednesday, July 15, 2015– 8:30 AM Water & Sewer Administration Building I. Overview: County Administrator 1. The attached document provides the FY 2015-16 Budget Summary and transmittal letter from the Okaloosa County Administrator. Page: 2 II. Corrections 1. Corrections Department Budget Documents Page: 53 III. Public Safety 1. 911 Coordinator Budget Documents Page: 69 2. Beach Safety Program Based Budget Documents Page: 107 3. Emergency Management Program Based Budget Documents Page: 111 4. County Warning Point Program Based Budget Documents Page: 115 5. Emergency Medical Services Program Based Budget Documents Page: 119 IV. Growth Management 1. Inspections/Planning Department Program Based Budget Documents Page: 126 2. Code Enforcement Department Program Based Budget Documents Page: 162 3. Coordinated Transportation Program Based Budget Documents Page: 166 Okaloosa County adheres to the Americans with Disabilities Act and will make reasonable accommodations for access to this meeting upon request. Please call the County Administrator’s Office at (850) 651-7515 to make a request. For Hearing Impaired, Dial 1-800-955-8771 (TDD), and 1-800-955-8770 (Voice). Requests must be received at least 48 hours in advance of the meeting in order for Okaloosa County to provide the requested service. Revised: 7/14/2015 2:22 PM Page 1 of 1  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: July 15, 2015 TO: Honorable Chairman and Members of the Board SUBJECT: FY 2015-16 Budget Summary The attached document provides the FY 2015-16 transmittal letter and budget summary from the Okaloosa County Administrator. Packet Pg. 2 Packet Pg. 3 Packet Pg. 4 Packet Pg. 5 Packet Pg. 6 Packet Pg. 7 Packet Pg. 8  OKALOOSA COUNTY, FLORIDA COUNTY OFFICIALS County Commissioners Wayne Harris District I Carolyn Ketchel District II Nathan Boyles District III Trey Goodwin District IV Kelly Windes District V Other Elected Officials J.D. Peacock Clerk of Court and Comptroller Larry Ashley Sheriff Benjamin F. Anderson Tax Collector Timothy "Pete" Smith Property Appraiser Paul Lux Supervisor of Elections Other Officials John Hofstad County Administrator Greg Stewart County Attorney Packet Pg. 9 Page 1  Board of County Commissioners Okaloosa County, Florida Fiscal Year 2016 Funds CITIZENS OF OKALOOSA COUNTY BOARD OF CLERK OF THE CIRCUIT SUPERVISOR OF PROPERTY APPRAISER COUNTY SHERIFF TAX COLLECTOR COURT ELECTIONS COMMISSONERS LEGAL SERVICES COUNTY ADMINISTRATOR LIBRARY COOPERATIVE ADMINISTRATIVE GROWTH PUBLIC TOURIST INFORMATION AIRPORTS PUBLIC WORKS WATER & SEWER SERVICES MANAGEMENT SAFETY DEVELOPMENT TECHNOLOGY HUMAN 911 CODE ENFORCEMENT ENGINEERING RESOURCES COMMUNICATIONS BEACH PURCHASING PLANNING EXTENSION SERVICES SAFETY RISK FACILITY INSPECTIONS CORRECTIONS MANAGEMENT MAINTENANCE COUNTY VETERAN WARNING FLEET MAINTENANCE SERVICES POINT EMERGENCY MOSQUITO CONTROL MANAGEMENT EMERGENCY MEDICAL PARKS SERVICES COURT RECYCLING SERVICES ROADS SOLID WASTE STORMWATER TRAFFIC OPERATIONS Packet Pg. 10 Page 2  MILLAGE PROCESS SCHEDULE Fiscal Year 2016 ACTION July 1, 2015 Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule) Budget Officer delivers a tentative budget to the Board of County Commissioners (BCC) July 15 - Aug 11 BCC conducts budget workshops and adjusts budgets as they deem necessary By August 4, 2015 Taxing authorities advise the Property Appraiser of: (1) Prior year millage rate (2) Current year proposed millage rate (3) Current year rolled-back rate (4) Date, time, and meeting place of the tentative budget hearing By August 24, 2015 Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information) September 3, 2015 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the tentative budget and proposed millage rate. (Crestview - Crestview Courthouse - 6:00 p. m.) Sep 9 - Sep 13 Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage rate and final budget. September 15, 2015 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the final millage rate and final budget. (County Administration Building -5:01 p. m.) Sep 23 - Oct 10 Value Adjustment Board convenes to hear petitions October 1, 2015 Fiscal Year begins Packet Pg. 11 Page 3  GENERAL INFORMATION County-Wide Gross Taxable Value - The value, as determined by the Property Appraiser, of the nonexempt property in the county, both incorporated and unincorporated areas. Millage Rate - A levy by a taxing authority, expressed in dollars per thousand dollars of nonexempt property value. Rolled-Back Rate - A millage rate that would generate the same amount of tax dollars as the prior year (excludes new construction from the computation). Fund Accounting Systems - Governmental accounting systems are organized and operated on a fund basis. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or General Fund - The County's General Fund is used to account for all financial resources except those required to be accounted for in another fund. This fund includes general governmental activities not accounted or reported in another fund. All constitutional officers receive appropriations from this fund. restricted to expenditures for particular purposes. County special revenue funds which are partially funded by ad valorem taxes are; County Health Department, Capital Outlay Construction and Unincorporated County Parks. County Transportation Trust Fund - This fund is a special revenue fund which accounts for the County Engineering, Road, Stormwater and Traffic Signal Maintenance Departments. County Public Health Fund - This is a special revenue fund which accounts for the appropriation for the County Health Department, any balances from prior years and certain capital outlay for the County Health Debt Service Funds - Debt Service funds are used to account for debt service payments, as well as any accumulation of resources in anticipation of future principal and interest requirements. Okaloosa has one debt service fund which is made up of the 2009 Sales Tax Revenue Bonds for the construction of the new judicial center complex, 2011 Revenue Bond to finance the Brackin Building purchase, 2013 private back loan for joint beach renourishment project and 2014 bonds. Capital Projects Funds -